Information for Construction Contractors

General Information

• Important Information for Contractors Performing Construction Services in Nebraska Effective January 1, 2010
   
• Frequently Asked Questions
   
• Construction Contractor Fact Sheet (3/2012) (legal-size)
   
• Nebraska Taxation of Contractors - General Information (10/2007 - contains information updated 6/2011)
   
• Nebraska Taxation of Contractors - Option 1 (10/2007 - contains information updated 5/2011)
   
• Nebraska Taxation of Contractors - Option 2 (10/2007 - contains information updated 5/2011)
   
• Nebraska Taxation of Contractors - Option 3 (10/2007 - contains information updated 5/2011)
   
• Information Guide for Well-drillers (7/2006)

Legal Information

• Sales and Use Tax Regulations
   
• Revenue Ruling 1-06-2: Sales and Use Tax - Collection and Remittance of Sales Tax by Contractors (5/4/2006)

Forms

• Form 13 - Nebraska Resale or Exempt Sale Certificate
   
• The Department of Revenue is no longer using or accepting Form 16, Nebraska Revenue Contractor Database and Election. Instead, use the Department of Labor's Contractor/Subcontractor Registration Application
   
• Form 17 - Purchasing Agent Appointment and Delegation of Authority for Sales and Use Tax
   
• Form 20 - Nebraska Tax Application, with Information Guide - Nebraska Licensing Requirements
   
• The Department of Labor's Contractor/Subcontractor Registration Application results in the elimination of the following Department of Revenue forms:
  
  • Form 24 - Nebraska Registration Application for Nonresident Contractor
    
  • Form 24A - Nebraska Contract Permit Application for Nonresident Contractor
    
  • Form 24B - Nebraska Tax Bond for Nonresident Contractor's and Subcontractor's Construction Contracts
     
• Form 24C - Nebraska Bond or Alternative Security Clearance Request for Nonresident Contractors and Subcontractors will continue to be used until any currently registered projects are completed and the Clearance request is submitted.

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